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Mauritius: Income tax treaty with Kenya

Mauritius: Income tax treaty with Kenya

Representatives of the governments of Mauritius and Kenya in April 2019 signed an income tax treaty for the avoidance of double taxation. A Protocol to the treaty was also signed.

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The treaty agreements were ratified by Mauritius in late 2019. Kenya must complete its ratification procedures for the treaty agreements to enter into force.

The following table sets forth certain withholding tax provisions under the pending Mauritius-Kenya income tax treaty and Protocol:

Tax rates  
Treaty articles for Withholding tax rates under the treaty and Protocol Non-resident tax rates in Kenya Non-resident tax rates in Mauritius
Dividends 8% Exempt / 10% Exempt
Interest 10% 15% Exempt / 15%
Royalties 12% 20% 15%
Technical fees 10% 20% 10%
Capital gains on sale of shares 0% / 5% 5% Exempt

Non-resident withholding tax rates as per domestic law will apply where they are more favourable than treaty rates.


Read a January 2020 report [PDF 188 KB] prepared by the KPMG member firm in Mauritius

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